Results 81 to 90 of about 20,146 (272)
Human Resource Management Journal, EarlyView.ABSTRACT Frontline managers' (FLMs) involvement in HR execution has been proven imperative for an effective HR system. It is unclear, however, how FLMs can reconcile competing pressures for HR consistency versus idiosyncratic HR implementation (i.e., HR I‐deals) and demonstrate a balanced HR enactment.
Jongwook Pak +5 more
wiley +1 more source
Proposed subsequent accounting for goodwill: Comparison of IASB and FASB
China Journal of Accounting StudiesSince the release and implementation of SFAS No.141 and No.142, there has been a continuous controversy over whether to apply the impairment-only or the amortisation-and-impairment method for subsequent goodwill accounting.
Yanshan Li, Junsheng Zhang
doaj +1 more source
What determines goodwill impairment?
, 2009 This study investigates determinants of goodwill impairment decisions and their disclosure quality. Under IAS36 goodwill is subject to an annual impairment test in which the carrying amount of goodwill is not allowed to exceed the recoverable amount. However, valuing this recoverable amount is subject to substantial managerial discretion. Therefore, we
Verriest, Arnt, Gaeremynck, Ann
openaire +1 more source
Foreign Aid at a Crossroads: How Funding Cuts Reshape Global Development Cooperation
Global Policy, EarlyView.ABSTRACT Recent aid budget reductions among major donor countries have reignited debates over the future of international development cooperation, with several commentators warning of an impending collapse of the aid sector. Engaging with historical and critical development literature on aid cycles, donor motives, and the evolution of Official ...
Steffi Hamann
wiley +1 more source
Evidence About Discipline Committees and Professional Misconduct of Auditors*,‡
Accounting Perspectives, EarlyView.ABSTRACT Self‐regulating professions establish professional discipline processes to determine whether members' behavior falls short of expectations outlined in their respective codes of conduct and to determine appropriate sanctions when necessary. From an auditing perspective, audit quality is of primary interest to audit researchers, yet few prior ...
Devan Mescall +2 more
wiley +1 more source
EVALUATION OF THE CHARACTERISTICS OF GOODWILL IN IFRS [PDF]
Annals of the University of Oradea: Economic Science, 2014 Assessment is one of the most debated areas in accountancy, since the choice of valuation procedures, methods directly influence an entity’s financial situation, alterations and performance. The applications of International Financial Reporting Standards
Kiss Agota, , ,
doaj
Did fair-value accounting contribute to the financial crisis? [PDF]
, 2009 The recent financial crisis has led to a major debate about fair-value accounting. Many critics have argued that fair-value accounting, often also called mark-to-market accounting, has significantly contributed to the financial crisis or, at least ...
Laux, Christian, Leuz, Christian
core +1 more source
Downside risk similarity and M&As
Contemporary Accounting Research, EarlyView.Abstract Downside risks are ubiquitous and can profoundly impact firm operations and valuation. Failure to adequately assess and manage target firms' downside risks hinders acquirers' ability to integrate and manage these businesses. This article introduces a novel measure of firms' downside risk similarity (DRS) based on risk factor descriptions and ...
Lei Chen +3 more
wiley +1 more source
Determinants of Goodwill Impairment Loss Recognition
Revista Contabilidade & FinançasThis study aimed to verify the determinants of goodwill impairment (GOODWIMP) loss recognition in Brazilian companies. For this, a descriptive and documentary study was carried out in which information was collected from databases and explanatory notes ...
Mara Vogt +3 more
doaj +1 more source
Losing Control: The Erosion of Disciplinary and Pastoral Power in Accounting Firms
Contemporary Accounting Research, EarlyView.ABSTRACT Accounting firms have traditionally operated as both elite and reinventive institutions that offer a structured and prestigious career path and enforce a deeply transformative socialization process for auditors. However, recent labor market shifts and evolving work preferences are challenging this regime of power, with significant implications
Oriane Couchoux +2 more
wiley +1 more source